2012 Year-End Review: Upcoming Amendment and Disclosure Deadlines

Pension Plan Fix-It Handbook

12.03.12

In this article, Elizabeth Drake and Michael Chittenden discuss upcoming amendment and disclosure deadlines for year-end 2012. As the time approaches for plan sponsors of tax-qualified retirement plans to review and determine if any amendments are required, the authors outline helpful steps for guiding the review. Tax-qualification amendments, discretionary amendments and participant notices are discussed in detail to provide assistance to a cross-section of employers and address varying plan types.